Property Taxes

The Placer County Tax Collector collects taxes for more than 70 different taxing agencies within the county. She collects over 230 different taxes including special assessments and direct charges.

My house is not worth that!

Pursuant to the revisions to California State Law, effective January 1, 1993, you are advised that:

If you disagree with a change in the assessed value as shown on your tax bill, you have the right to an informal assessment review for the following tax year by contacting the Placer County Assessor's Office at (530) 889-4300 by January 1 of the current tax year.

If you and the Placer County Assessor are unable to agree pursuant to the informal assessment review on the proper assessed value, you have the right to file an application for reduction in assessment with the Placer County Assessment Appeals Board during the period from July 2 to September 15, inclusive, of the current tax year.

¹ If the delinquency date falls on a Saturday, Sunday, or legal holiday, the hour of delinquency is 5:00 on the next business day. If paid by mail, enclose entire bill and self-addressed stamped envelope if receipt is desired; otherwise, send stub(s) covered by payment. Assessment Parcel Numbers (APN) on which payment is being made should be shown on your check. The postmark of the U.S. Postal Service determines the payment date. Checks returned by the bank FOR ANY REASON will incur an additional fee; if returned after a penalty date, the penalty will also be assessed. If your tax bill is not available, please provide your APN number or an adequate legal description along with your payment.

I need to change my address.

The form must be downloaded or printed, signed, and returned to the Assessor Department. They verify that the requestor is either an owner or authorized agent, before a mailing address is changed. Faxes are acceptable from owners and their agents, however agents must have an agent authorization on file with an original signature of an owner before the change of address will be accepted. Send to the Assessor Department at 2980 Richardson Drive, 2nd Floor, Auburn, CA 95603-2640 or FAX (530) 889-4305. Telephone requests for changes of mailing address are not accepted. Assessments are made to the owner of record as of lien date. Changes to the assessee name requires the recordation of the appropriate document with the Placer County Clerk Recorder.

Claims for exemptions are processed by the Assessor Department. The exemption may not apply to certain special taxes or assessments. If you no longer qualify for an exemption you previously claimed, you must notify the Assessor Department or you will be liable for a penalty fee. You may contact the Assessor Department at (530) 889-4300.

The annual list of property which is "Tax Defaulted" at the end of the fiscal year (June 30) is published on or about September 8 of the year following tax default. If the "Tax Defaulted" notation is printed on your bill, it is an indication that the Treasurer-Tax Collector shows delinquent taxes for a prior year. Five years after the first year of delinquency, the property will be eligible for sale at public auction, and will be subsequently sold if the taxes are not paid.

Unpaid taxes are subject, under State law, to penalties, costs, fees, and interest, and the Treasurer-Tax Collector cannot waive such fees.

Penalty? That can't be good.

Make sure you receive bills for all property that you own. Keep track of all parcel numbers, e.g., 123-456-789-000. Check off the bills as you receive them and call the Tax Collection Unit of the Treasurer-Tax Collector's Office at (530) 889-4120 if you are missing any bills. Please allow 15 days for mailing.

Remember: under California law, it is the responsibility of the taxpayer to obtain all tax bill(s) and to make timely payment.

On the secured tax roll, the first installment is due November 1 and delinquent on December 10, and the second installment is due on February 1 and delinquent on April 10. Taxpayers have the option of paying both installments when the first installment is due. Penalties will not be waived due to not receiving a bill.

Make sure that you note December 10 and April 10 as payment deadlines for secured roll taxes as compared to the I.R.S. April 15th deadline for federal taxes and the deadline for filing Homeowner's Exemption. A news release in the newspaper just prior to the tax deadline is the only written notice given of the deadline for payment of county taxes.

Mail your property tax payments early to make sure that the envelope is USPS postmarked on or before December 10 and April 10. According to California law, the Treasurer-Tax Collector must review the postmark date to determine if payment was mailed before the deadline.

By paying your taxes on time, you save the following penalties required by California law:

A 10% penalty added as of 5:00 p.m. on December 10.

A 10% penalty and $10.00 cost added as of 5:00 p.m. on April 10.

After the end of the fiscal year (June 30), a $15.00 redemption fee and a 1-1/2% per month (18% per annum) penalty is added on the unpaid tax amount. If a "prior year taxes in default" a notation appears on your tax bill, you may have unpaid taxes for prior years. Substantial savings in penalties can be achieved by paying any prior year back taxes or by initiating a five-year installment plan of redemption.

Keep the County Assessor informed of any change in address so that future tax bills will be mailed to the correct address. You may contact the Assessor at (530) 889-4300

Important Information to New Home Buyers:

You can possibly save costly penalties if, prior to the purchase of property and close of escrow, you make sure there are no prior delinquent taxes owing, and pre-arrange who pays the current installment due and owing.

If property is purchased in November, determine who is to pay the first installment due on or before December 10 for the period of July 1 through December 30.

If property is purchased in April, determine who is to pay the second installment due on or before April 10 for the period of time from January 1 through June 30.

Remember, taxes on real property remain a lien on the property until paid and are not affected by a change in ownership.

Keep in mind that as a new property owner, California law requires that you be responsible for the timely payment of taxes on your property.

Do not wait to be notified or expect receipt of a tax bill. None may be forthcoming. Make it a matter of your personal attention and responsibility to find out what taxes are due and owing by you, as required by law.

Current year taxes are usually pro-rated at the time of close of escrow between the interested parties, based on the number of calendar days each party held ownership during the fiscal year which extends from July 1 through June 30. Pro-ration is a matter strictly between the parties involved. The Treasurer-Tax Collector cannot adjust the taxes. The installment amount as shown on the tax bill is the amount due by the party determined at the close of escrow. Check your title papers to see if you were credited or debited an amount for the time in the fiscal year you owned the property.

I was late paying my taxes. Can I make payments?

Conditions for an Installment Plan:

Between June 1 and October 31, no current year taxes are due. Between November 1 and January 31, the first half of the current year taxes must be paid. Between February 1 and June 30, the full year current taxes must be paid.

Pay current taxes due each year on or before April 10. The second installment of any supplemental bill must not be delinquent at the end of the fiscal year (June 30).

On or before April 10 of each succeeding fiscal year, you must pay an installment payment of 20% or more of the original redemption amount, plus interest accruing on the unpaid balance at the rate of 1-1/2% per month. For due dates on weekends or holidays, payments will be due on the following business day.

Failure to meet the above conditions will result in default of your plan.

If you default your installment plan and are unable to initiate a new plan, your property will become subject to sale five or more years after your property initially became tax-defaulted. Authority for the installment plan is prescribed by Revenue and Taxation Code sections 4216-4337 and Placer County Ordinance No. 4759-B, September 17, 1996.

The unpaid balance of your installment plan, plus accrued interest, may be paid in full at any time before the fifth and final payment due date.

An Installment Plan of Redemption signed by all owners is required to start a pay plan. Please return the form to our office at the address or FAX number below:

All conditions of the installment plan must be complied with, including the payment of the processing fee for each new plan.

An installment plan MAY NOT be initiated:

After the fifth year following the declaration of tax default.

After the property has become subject to the Power to Sell.

If you have any questions regarding installment plans of redemption, please call (530) 889-4127.

I received a "Supplemental Property Tax Bill". What is it?

What are supplemental taxes?

On July 1, 1983, California State law was enacted to require the assessor to appraise property on the date a change in ownership occurs or new construction is completed. Taxes are computed from the 1st of the month following the change to the end of the fiscal year. In most cases, this assessment results in one or possibly two supplemental tax bills being sent to the property owner in addition to the regular secured property tax bill that is mailed annually.

New Construction or Change of Ownership:

For further information regarding "New Construction or Change of Ownership", please contact the Assessor's Office at (530) 889-4300 or by writing to 2980 Richardson Drive, 2nd Floor, Auburn, CA 95603-2640.

How are the supplemental taxes calculated?

The Assessor appraises the property to determine the new base year value as of the date of the change of ownership or completion of new construction. The Assessor then calculates the difference between the new base year value and the existing roll value. The result is the new Supplemental Assessment. The Assessor will send you a "NOTICE OF SUPPLEMENTAL ASSESSMENT AND IMPENDING TAX BILL".

This reassessment usually results in an increase in property value, in which case your supplemental taxes will be calculated by the Auditor-Controller based on the change in value, and one or possibly two supplemental tax bills will be created and mailed to you by the Tax Collector. However, in some instances the reassessment results in a reduction in value, in which case a refund will be prepared by the Auditor-Controller and mailed to you. A reduction in value WILL NOT reduce the amount due on the annual tax bill. The annual tax bill must be paid in the amount originally billed.

What if I disagree with the new value?

If you disagree with the new base year value that was determined by the Assessor, you should contact the Assessor's Office at (530) 889-4300. If you choose to appeal your assessment, you should still pay your tax installments in full by the appropriate deadlines; otherwise, you may incur penalties. If your value is subsequently reduced, a refund will be issued to you.

Will I receive an annual tax bill each November?

Yes. The supplemental tax is sent in addition to the annual tax bill and both amounts must be paid as specified on each tax bill.

Will my mortgage company pay the supplemental bill?

No. Unlike the annual tax bill, lending agencies do not request a copy of the supplemental tax bill. When you receive a supplemental tax bill, YOU MUST CONTACT YOUR LENDER to determine who is to pay the bill.

What does the supplemental bill disclose?

The supplemental tax bill provides the following information:

The current owner.

The appropriate fiscal year.

The "situs" addresses of the property.

The assessor's parcel number.

The net difference of taxable value.

The amount of tax based on net value.

The type of exemptions, if any.

The due date(s) for tax payments.

The bill may be paid in two installments and provides payment stubs for each installment, which show the amount due and the date that the amount must be paid to avoid penalties for late payment.

What if I purchase property and sell it again after a few months?

If you purchase and then sell property within a short period of time, the supplemental tax bill you receive should cover only those months during which you owned the property, and the new owner should receive a separate supplemental tax bill. Because of the large number of parcels and frequency of property transfers in Placer County, there are often delays in placing new assessments on the roll.

Is my supplemental tax bill prorated?

Yes. You are taxed only on that portion of the year for which you have ownership or completed construction.

Is it possible to receive two supplemental bills?

Yes. This depends on when the ownership change or completion of new construction occurred.

You will receive ONE supplemental bill if the date of the change in ownership or completion of new construction is between June 1 and December 31 inclusive.

You will receive TWO supplemental bills if the date of the change in in ownership or completion of new construction is between January 1 and May 31 inclusive.

What happens if I fail to pay the supplemental tax bill?

The same rules apply as for unpaid annual tax bills. If your supplemental tax bill is not paid by June 30th after the second installment is delinquent, the property becomes tax-defaulted (even if you have paid your annual tax bill). After five years of delinquency the property will be subject to the Tax Collector's Power of Sale and may be sold at a tax sale.

Can delinquent supplemental taxes be paid on an installment plan?

Yes. Delinquent supplemental taxes may be paid on an installment plan in the same manner as your annual property taxes if they become delinquent.

I have a boat, business or airplane and just got a bill. Why?

Ownership on the Lien Date Determines the Obligation to Pay Taxes: The disposal of property after the lien date does not relieve the assessee of his tax liability.

Enforcement of Payment: Taxes on the unsecured roll may be collected by seizure and sale of any of the following property belonging or assessed to the assessee (Sec. 2951 R&T Code):

Personal PropertyImprovementsPossessory Interests

Payment of Penalty: The penalty of 10% shown on the stub of your bill is not applied until the delinquency date - usually after August 31 at 5:00 p.m. Do not include the penalty if payment is made on or before that date.

Assessment Date: Annually, the Assessor shall assess all the taxable property in the County except State-assessed property, to the persons owning, claiming, possessing, or controlling it on 12:01 a.m. January 1st. (Sec. 405 Revenue and Taxation Code).

Taxes Due: All tax liens attach annually as of 12:01 a.m. January 1st, preceding the fiscal year for which the taxes are levied. (Sec. 2192 R&T Code).

Delinquency Date: Taxes on the unsecured roll are delinquent after August 31, 5:00 p.m.

Penalty Charges: In addition to the penalty of 10%, a penalty at the rate of 1-1/2% will accrue each month on the principal amount of unpaid delinquent unsecured taxes per section 2922 of the Revenue & Taxation Code.

Failure to receive a tax bill does not relieve the responsibility for payment, nor constitutes cause for cancellation of penalty if the tax becomes delinquent.